Thornton Company produces a product that sells for $38 per unit and has a variable cost of $16 per unit. Thornton Incurs annual fixed costs of $138,600. Required a. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.) b. Calculate the break-even point assuming fixed costs increase to $184,800. (Do not round intermediate calculations.) 2. Sales volume in units Sales in dollars b. Break-even units Break-even salos